Composition levy effective date depends on when intimation is filed and when registration is granted under the GST rules.

The option to pay tax under the composition levy becomes effective according to the timing and manner of intimation under the prescribed registration procedure. If the intimation is filed in advance, the option takes effect from the beginning of the financial year or the appointed day, as applicable. If the intimation is filed with the registration application, it is considered only after registration is granted and becomes effective from the date fixed under the relevant registration provisions.

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